Commonwealth Numbered Acts

LAW AND JUSTICE LEGISLATION AMENDMENT ACT 1997 No. 34 of 1997 - SCHEDULE 1

Schedule 1-Amendment of the Administrative Appeals
Tribunal Act 1975 1 Subsection 3(1)
Insert:
Small Taxation Claims Tribunal means the Taxation Appeals Division of the
Tribunal when that Division is required under Part IIIAA to be known as the
Small Taxation Claims Tribunal. 2 Subsection 21A(1)
Repeal the subsection, substitute:

(1) At any time during the hearing of a proceeding before the Tribunal (other
than a proceeding in which the Tribunal is constituted by a presidential
member who is a Judge and 2 other members), a party to the proceeding may
apply to the Tribunal as constituted for the purposes of the proceeding
requesting that the Tribunal be reconstituted for the purposes of the
proceeding. 3 After Part III
Insert:
Part IIIAA-Small Taxation Claims Tribunal 24AA Definitions
In this Part:
determined amount means:

   (a)  subject to paragraph (b)-$5,000; or

   (b)  if a higher amount is determined by the regulations-the higher amount.
lower application fee means the fee payable in respect of an application for
the review of a relevant taxation decision where subsection 24AC(1) applies in
respect of the hearing and determination of the application.
relevant taxation decision means:

   (a)  a reviewable objection decision under Part IVC of the Taxation 
        Administration Act 1953; or

   (b)  a decision refusing a request for an extension of time within which to
        make a taxation objection under section 14ZL of the Taxation
        Administration Act 1953.
standard application fee means the fee payable in respect of an application
for the review of a relevant taxation decision where subsection 24AC(1) does
not apply in respect of the hearing and determination of the application. 24AB
Reviews of relevant taxation decisions to be heard before the Taxation Appeals
Division
Subject to this Part, an application for the review of a relevant taxation
decision is to be heard in the Taxation Appeals Division of the Tribunal. 24AC
Small Taxation Claims Tribunal to hear certain tax disputes

(1) Subject to section 24AD, if an application is made for the review of a
relevant taxation decision and:

   (a)  either:

        (i)    the application states the amount that the applicant considers
               to be the amount of tax in dispute and the amount so stated is
               less than the determined amount; or

        (ii)   the application does not state as mentioned in subparagraph (i)
               but, before the start of the hearing of the application, the
               applicant notifies the Tribunal in writing of the amount that
               the applicant considers to be the amount of tax in dispute and
               the amount so notified is less than the determined amount; or

   (b)  the decision is a decision refusing a request for an extension of
        time; the Taxation Appeals Division, when hearing and determining the
        application, is to be known as the Small Taxation Claims Tribunal.

(2) A notification may be given to the Tribunal under subparagraph (1)(a)(ii)
in respect of any application for the review of a relevant taxation decision,
whether the application was made before, or is made after, the commencement of
this section.

(3) Subject to section 24AD, if subparagraph (1)(a)(ii) applies, the applicant
is entitled to a refund of so much of the application fee paid as exceeds the
lower application fee. 24AD What happens if the Small Taxation Claims Tribunal
considers that the tax in dispute is not less than the determined amount

(1) If:

   (a)  an application is before the Small Taxation Claims Tribunal under
        paragraph 24AC(1)(a); and

   (b)  the Tribunal considers that the amount of tax in dispute is not less
        than the determined amount; the Tribunal may make an order declaring
        that subsection 24AC(1) is not to apply.

(2) If such an order is made:

   (a)  the Taxation Appeals Division, when hearing and determining the
        application, is not to be known as the Small Taxation Claims Tribunal;
        and

   (b)  the Tribunal must not proceed to hear and determine the application
        until the applicant pays an additional fee in respect of the
        application equal to the difference between the standard application
        fee and the lower application fee; and

   (c)  if the additional fee is not paid within the period directed by the
        Tribunal or, if no such direction is given, within the prescribed
        period, the Tribunal may dismiss the application but:

        (i)    if the additional fee is paid after the application is
               dismissed, the applicant may apply to the Tribunal for
               reinstatement of the application; and

        (ii)   if the Tribunal considers it appropriate to do so, the Tribunal
               may reinstate the application and give any directions that
               appear to it to be appropriate in the circumstances.

(3) If the Tribunal waives the whole or a part of the additional fee:

   (a)  if the whole of the fee is waived-paragraphs (2)(b) and (c) do not
        apply; or

   (b)  if part of the fee is waived-references in those paragraphs to the
        additional fee are taken to be references to the part of the fee that
        is not waived.

(4) If:

   (a)  an application is, or 2 or more applications by the same applicant
        are, before the Small Taxation Claims Tribunal under subsection
        24AC(1); and

   (b)  another application is before the Administrative Appeals Tribunal
        that:

        (i)    is made by the same applicant; and

        (ii)   may, in the opinion of the Registrar, a District Registrar or a
               Deputy Registrar, be conveniently heard before the
               Administrative Appeals Tribunal at the same time as the
               first-mentioned application or applications; the following
               provisions apply:

   (c)  the applications are to be heard and determined before the Taxation
        Appeals Division;

   (d)  that Division, when hearing and determining the applications, is not
        to be known as the Small Taxation Claims Tribunal;

   (e)  the Registrar, a District Registrar or a Deputy Registrar may order
        that only one standard application fee is payable for the
        applications. 4 After subsection 34A(1)
Insert:

(1A) In respect of a proceeding before the Small Taxation Claims Tribunal:

   (a)  the Registrar, a District Registrar or a Deputy Registrar must give to
        the applicant:

        (i)    if the proceeding relates to an application to which
               subparagraph 24AC(1)(a)(i) or paragraph 24AC(1)(b) applies-when
               the application is made; or

        (ii)   if the proceeding relates to an application to which
               subparagraph 24AC(1)(a)(ii) applies-when the notification
               referred to in that subparagraph is given; a statement setting
               out the procedures to be followed by the Tribunal and the
               mediation processes that are available under this Act; and

   (b)  if the Tribunal considers at any time that it may assist in the
        resolution of the dispute between the parties if the proceeding, or
        any part of the proceeding, or any matter arising out of the
        proceeding, were dealt with by mediation, the Tribunal must:

        (i)    recommend to the parties that the proceeding, part of the
               proceeding or matter be the subject of mediation; and

        (ii)   if the parties consent, direct that the proceeding, part of the
               proceeding or matter be referred to a mediator for mediation. 5
               Paragraph 45(1)(a)
Omit "or" (last occurring), substitute "and". 6 At the end of subsection 45(1)
Add:
; and (c) in respect of a proceeding before the Small Taxation Claims
Tribunal-in so referring a question, the interests of the applicant seeking
review of a relevant taxation decision must be taken into account.